nGAAP: Loans and receivables nGAAP: Held-to-maturity investments nGAAP: Non-trading non-derivative financial instruments measured at a cost-based method IFRS: Cash balances at central banks and other demand deposits nGAAP: Other Non-trading Non-derivative Financial assets IFRS: Financial assets held for trading nGAAP: Trading Financial assets IFRS: Financial assets designated at fair value through profit or loss IFRS: Non-trading financial assets mandatorily at fair value through profit or loss nGAAP: Cash balances at central banks and other demand deposits nGAAP: Financial assets held for trading nGAAP: Financial assets designated at fair value through profit or loss nGAAP: Non-trading financial assets mandatorily at fair value through profit or loss nGAAP: Available-for-sale financial assets IFRS: Financial assets at amortised cost nGAAP: Non-trading non-derivative financial assets measured at fair value through profit or loss IFRS: Financial assets at fair value through other comprehensive income nGAAP: Non-trading non-derivative financial assets measured at fair value to equity Not in default Default because both unlikely to pay and more than 90/180 days past due Default because unlikely to pay Default because more than 90/180 days past due General allowances (GAAP) Stage 1 (IFRS) Stage 2 (IFRS) Stage 3 (IFRS) Specific allowances (GAAP) POCI (IFRS) Non-performing Performing Creditor Debtor Originator Servicer Fiduciary instrument Non-fiduciary instrument Forborne: Refinanced debt Forborne: instruments with modified interest rate below market conditions Forborne: instruments with other modified terms and conditions Not forborne or renegotiated Renegotiated instrument without forbearance measures Annual Other than overnight, monthly, quarterly, half yearly, annually or at creditor discretion Overnight Quarterly Semi-annually At creditor discretion Monthly Annual Other than monthly, quarterly half yearly, annually or bullet Quarterly Semi-annually Zero-coupon Bullet Monthly Collectively assessed Individually assessed Andorra United Arab Emirates Afghanistan Antigua and Barbuda Anguilla Albania Armenia Angola Antarctica Argentina American Samoa Austria/ÖSTERREICH Australia Aruba Azerbaijan Bosnia and Herzegovina Barbados Bangladesh Belgium/BELGIQUE-BELGIË Burkina Faso Bulgaria Bahrain Burundi Benin Bermuda Brunei Darussalam Bolivia Bonaire, Sint Eustatius and Saba Brazil Bahamas Bhutan Bouvet Island Botswana Belarus Belize Canada Cocos (Keeling) Islands Congo, the Democratic Republic of the Central African Republic Congo Switzerland Cote d'Ivoire Cook Islands Chile Cameroon China Colombia Costa Rica Cuba Cape Verde Curacao Christmas Island Cyprus/Kýpros Ceská Republika/czech Republic Germany/DEUTSCHLAND Djibouti Denmark Dominica Dominican Republic Algeria European International Organisations Ecuador Estonia/EESTI Egypt Eritrea Spain/ESPAÑA Ethiopia Finland/SUOMI Fiji Falkland Islands Micronesia, Federated States of Faroe Islands France Gabon United Kingdom Grenada Georgia Guernsey Ghana Gibraltar Greenland Gambia Guinea Equatorial Guinea Greece/Ellada South Georgia and the South Sandwich Islands Guatemala Guam Guinea-Bissau Guyana Hong Kong Heard Island and McDonald Islands Honduras Croatia Haiti Hungary/MAGYARORSZÁG Indonesia Ireland Israel Isle of Man India British Indian Ocean Territory Iraq Iran Iceland Italy/ITALIA Jersey Jamaica Jordan Japan Kenya Kyrgyzstan Cambodia Kiribati Comoros Saint Kitts and Nevis North Korea South Korea Kuwait Cayman Islands Kazakhstan Laos Lebanon Saint Lucia Liechtenstein Sri Lanka Liberia Lesotho Lithuania/LIETUVA Luxembourg Latvia/LATVIJA Libya Morocco Moldova Montenegro Madagascar Marshall Islands North Macedonia Mali Myanmar Mongolia Macao Northern Mariana Islands Mauritania Montserrat Malta Mauritius Maldives Malawi Mexico Malaysia Mozambique Non-European International Organisations Namibia New Caledonia Niger Norfolk Island Nigeria Nicaragua Netherlands/NEDERLAND Norway Nepal Nauru Niue New Zealand Oman Panama Peru French Polynesia Papua New Guinea Philippines Pakistan Poland/POLSKA Pitcairn Palestine, State of Portugal Palau Paraguay Qatar Romania/ROMÂNIA Serbia Russian Federation Rwanda Saudi Arabia Solomon Islands Seychelles Sudan Sweden/SVERIGE Singapore St Helena, Ascension and Tristan da Cunha Slovenia/SLOVENIJA Slovakia/SLOVENSKO Sierra Leone San Marino Senegal Somalia Suriname South Sudan Sao Tome and Principe El Salvador Sint Maarten Syria Eswatini Turks and Caicos Islands Chad French Southern and Antarctic Lands Togo Thailand Tajikistan Tokelau Timor-Leste Turkmenistan Tunisia Tonga Turkey Trinidad and Tobago Tuvalu Taiwan Tanzania Ukraine Uganda US Minor Outlying Islands United States Uruguay Uzbekistan Holy See (Vatican City State) Saint Vincent and the Grenadines Venezuela Virgin Islands, British Virgin Islands, U.S. Viet Nam Vanuatu Wallis and Futuna Samoa Yemen South Africa Zambia Zimbabwe No legal actions taken Under judicial administration, receivership or similar measures Bankruptcy / insolvency Other legal measures Trading book Non-trading book Project finance loan Non-project finance loan Purposes other than real estate purchase, margin lending, debt financing, imports, exports, construction investment, working capital facility Residential real estate purchase Commercial real estate purchase Margin lending Debt financing Imports Exports Construction investment Working capital facility Counterparty estimation Creditor valuation Mark-to-market Other type of valuation Third-party valuation Entirely recognised Recognised to the extent of the institution's continuing involvement Entirely derecognised Recourse No recourse EURIBOR - 1W EURIBOR - 8M USD LIBOR - 8M GBP LIBOR - 8M EUR LIBOR - 8M JPY LIBOR - 8M CHF LIBOR - 8M MIBOR - 8M other single reference rate - 8M multiple reference rates - 8M EURIBOR - 9M USD LIBOR - 1W USD LIBOR - 9M GBP LIBOR - 9M EUR LIBOR - 9M JPY LIBOR - 9M CHF LIBOR - 9M MIBOR - 9M other single reference rate - 9M multiple reference rates - 9M EURIBOR - 10M USD LIBOR - 10M GBP LIBOR - 1W GBP LIBOR - 10M EUR LIBOR - 10M JPY LIBOR - 10M CHF LIBOR - 10M MIBOR - 10M other single reference rate - 10M multiple reference rates - 10M EURIBOR - 11M USD LIBOR - 11M GBP LIBOR - 11M EUR LIBOR - 1W EUR LIBOR - 11M JPY LIBOR - 11M CHF LIBOR - 11M MIBOR - 11M other single reference rate - 11M multiple reference rates - 11M EURIBOR - 12M USD LIBOR - 12M GBP LIBOR - 12M EUR LIBOR - 12M JPY LIBOR - 1W JPY LIBOR - 12M CHF LIBOR - 12M MIBOR - 12M other single reference rate - 12M multiple reference rates - 12M EONIA €STR SOFR SONIA SARON TONA HONIA SORA CHF LIBOR - 1W MIBOR - 1W other single reference rate - 1W multiple reference rates - 1W EURIBOR - 2W USD LIBOR - ON USD LIBOR - 2W GBP LIBOR - 2W EUR LIBOR - 2W JPY LIBOR - 2W CHF LIBOR - 2W MIBOR - 2W other single reference rate - 2W multiple reference rates - 2W EURIBOR - 3W USD LIBOR - 3W GBP LIBOR - ON GBP LIBOR - 3W EUR LIBOR - 3W JPY LIBOR - 3W CHF LIBOR - 3W MIBOR - 3W other single reference rate - 3W multiple reference rates - 3W EURIBOR - 1M USD LIBOR - 1M GBP LIBOR - 1M EUR LIBOR - ON EUR LIBOR - 1M JPY LIBOR - 1M CHF LIBOR - 1M MIBOR - 1M other single reference rate - 1M multiple reference rates - 1M EURIBOR - 2M USD LIBOR - 2M GBP LIBOR - 2M EUR LIBOR - 2M JPY LIBOR - ON JPY LIBOR - 2M CHF LIBOR - 2M MIBOR - 2M other single reference rate - 2M multiple reference rates - 2M EURIBOR - 3M USD LIBOR - 3M GBP LIBOR - 3M EUR LIBOR - 3M JPY LIBOR - 3M CHF LIBOR - ON CHF LIBOR - 3M MIBOR - 3M other single reference rate - 3M multiple reference rates - 3M EURIBOR - 4M USD LIBOR - 4M GBP LIBOR - 4M EUR LIBOR - 4M JPY LIBOR - 4M CHF LIBOR - 4M MIBOR - ON MIBOR - 4M other single reference rate - 4M multiple reference rates - 4M EURIBOR - 5M USD LIBOR - 5M GBP LIBOR - 5M EUR LIBOR - 5M JPY LIBOR - 5M CHF LIBOR - 5M MIBOR - 5M other single reference rate - ON other single reference rate - 5M multiple reference rates - 5M EURIBOR - 6M USD LIBOR - 6M GBP LIBOR - 6M EUR LIBOR - 6M JPY LIBOR - 6M CHF LIBOR - 6M MIBOR - 6M other single reference rate - 6M multiple reference rates - ON multiple reference rates - 6M EURIBOR - 7M USD LIBOR - 7M GBP LIBOR - 7M EUR LIBOR - 7M JPY LIBOR - 7M CHF LIBOR - 7M MIBOR - 7M other single reference rate - 7M multiple reference rates - 7M On demand or short notice Other than demand or short notice Subordinated debt Non-subordinated debt Unencumbered/No encumbrance Debt securities issued - covered bonds securities Debt securities issued - asset-backed securities Debt securities issued - other than covered bonds and ABSs Other sources of encumbrance Central bank funding Exchange traded derivatives Over-the-counter derivatives Deposits - repurchase agreements other than to central banks Deposits other than repurchase agreements Large enterprise Medium enterprise Small enterprise Micro enterprise French German Fixed amortisation schedule Bullet Amortisation types other than French, German, Fixed amortisation schedule or bullet Deposits other than reverse repurchase agreements Revolving credit other than overdrafts and credit card debt Credit lines other than revolving credit Reverse repurchase agreements Loans other than overdrafts, convenience credit, extended credit, credit card credit, revolving credit other than credit card credit, reverse repurchase agreements, trade receivables and financial leases Overdrafts Credit card debt Trade receivables Finance leases Fixed Variable Mixed Commercial real estate collateral Securities Gold Currency and deposits Loans Trade receivables Equity and investment funds shares Life insurance policies pledged Other physical collaterals Credit derivatives Financial guarantees other than credit derivatives Other protection Residential real estate collateral Offices and commercial premises Fair value Long-term sustainable value Market value Notional amount Types of protection values other than notional amount, market value, fair value or long-term sustainable value Traditional securitisation Synthetic securitisation Not securitised